ISAE (NZ) 3420
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Other Assurance

Deals with reasonable assurance attestation engagements undertaken by an assurance practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus.

The ISAE (NZ) applies where:

Such reporting is required by securities law or the regulation of the securities exchange (“relevant law or regulation”) in the jurisdiction in which the prospectus is to be issued; or